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BIR Online ATP (Authority to Print) System

The On-line ATP SYSTEM is an IT infrastructure that caters to the on-line processing (application, approval and issuance) of ATP and the on-line generation of printer’s periodic reports with the capability to match and process data and generate discrepancy report of dubious entries.

This system is implemented through Revenue Regulations No. 18-2012 “Regulations in the Processing of Authority to Print (ATP) Official Receipts, Sales Invoices, and Other Commercial Invoices using the On-line ATP System and Providing for the Additional Requirements in the Printing Thereof”.

Under RR No. 18-2012, all unused and unissued principal official receipts, sales invoices, commercial invoices and other supplementary receipts or invoices printed prior to the effectivity of these Regulations (January 18, 2013) are now only valid until June 30, 2013.

A taxpayer with expiring ATP for its invoices/receipts (principal and supplementary) shall apply for a new ATP not later than Sixty (60) days prior to actual expiry date. All unused/unissued principal/supplementary receipts/invoices shall be surrendered to the RDO where the taxpayer is registered on or before the 10th day after the validity period of the expired receipts/invoices for destruction. An Inventory listing of the same shall also be submitted.

Under the new ATP system, the approved ATP shall be valid only upon full usage of the inclusive serial numbers of principal and supplementary receipts/invoices reflected in such ATP or five (5) years from issuance of the same, whichever comes first. In other words, even if your receipts or invoices with the inclusive serial numbers are not yet fully used, they will expire after 5 years.

You can read the full text of Revenue Regulations No. 18-2012 here: ftp://ftp.bir.gov.ph/webadmin1/pdf/67524RR%2018-2012.pdf

Now, June 30, 2013 is already fast approaching. All receipts and invoices printed prior to the effectivity of RR No. 18-2012 will already expire. If your official receipts and invoices were printed in 2012 or in the prior years, you have to apply for the new online ATP system. The regulation also stated that application for a new ATP must not be later than Sixty (60) days prior to actual expiry date. Does it mean new applicants of the online ATP system must apply on or before May 1, 2013 since it is the date 60 days before June 30, 2013? Well, we still need to confirm that with the BIR.

Furthermore, the online ATP system is supposedly an online facility aimed to give convenience to taxpayers to apply on the Internet without the hassle of transacting personally with the BIR. However, it seems that the online ATP system is not yet accessible by taxpayers online. Taxpayers still have to go to the BIR RDO to manually apply for ATP.

So have you already applied for a new ATP? Please share us your thoughts and experience.

Update: The BIR extends the validity of old Official Receipts, Sales Invoices, and Other Commercial Invoices until August 30, 2013 through BIR Memorandum Circular 44-2013.
You may read the full text of the Memorandum here: ftp://ftp.bir.gov.ph/webadmin1/pdf/72055RMC%20No%2044-2013.pdf

Last edited by viclogic; 07-17-2013 at 10:27 AM.
Reason: Update

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I called BIR Main about this and they told me that the online system is not up yet. But we should still be renewing our receipts at the prescribed date on or before May 1, 2013 through manual system.

Thanks for the information. The online ATP system was supposed to give taxpayers convenience by doing the application online. But what's happening is the opposite. I hope the DOF/BIR has completed this online facility first before ruling it out.

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Thanks for the information. The online ATP system was supposed to give taxpayers convenience by doing the application online. But what's happening is the opposite. I hope the DOF/BIR has completed this online facility first before ruling it out.

I think that the said 60 days is for expiring new ATPs those with 5 years expiration date..i called rdo 43A and they do not know of such deadline. Just the june 30, 2013.

Yup. That's true. Some RDO tells you should file for the new ATP on or before May 1 manually. Others tell what important is that you should have new receipts and invoices before June 30 without mentioning the May 1 or 60 days before June 30 matter. Anyway, I agree, to be safe just apply for the new ATP on or before May 1 or May 2, since May 1 is holiday.

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Yes, you have to surrender for destruction those unused invoices to the BIR. You will also submit an inventory listing of those invoices. I even heard that the taxpayer will be the one who will destroy those invoices in front of the BIR personnel.

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The BIR is collecting a minimal fine of Php 1,000 from taxpayers who filed their ATP applications between May 1 to June 30.
The worst is that if you will file after June 30, the BIR may already increase the fine to P50,000.

I hear the news in TV almost everyday but didn't know about this until after I read this from a poster in another forum and googled this one. If I am included then it seems I have no choice to pay that P1k fee. It's NOT really true that BIR had made a wide announcement, as I am not aware of it.

They should have posted such announcement such as inside the BIR efps account, the BIR website (prominently featured), repeated announcement on TV (just like they aggressively remind people to pay their income taxes on mid-April), announcement inside the BIR offices (I could not see any), flyers, etc. Tsk!